International Tax and Public Finance

1994 - 2026

Current editor(s): Ronald B. Davies and Kimberly Scharf

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International Institute of Public Finance
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Volume 33, issue 5, 2026

America first? The macroeconomic implications of punitive tariffs in a production network model pp. 1501-1544

Anne Ernst, Natascha Hinterlang, Marius Jäger and Nikolai Stähler

Effects of tax credit reform and fund support in South Korea’s cooperation fund pp. 1545-1574

ShinHyuck Kang, Hoyong Jung and Donghee Lee

Unpacking absolute and relative tax-benefit redistribution in the EU pp. 1575-1607

Adrián Hernández

Debt burdens and fiscal stimulus: does perceived government effectiveness matter? pp. 1608-1628

Dooyeon Cho

Intergovernmental transfers and dynamic adjustment of subnational budgets pp. 1629-1659

Alberto Porto, Jorge Pablo Puig and Bautista Vidal

Decentralization and trust: institutional design for effective governance pp. 1660-1695

Michael A. Nelson

Decomposing the net fiscal position of migrants in Europe pp. 1696-1736

Giacomo Boffi, Eduard Suari-Andreu and Olaf van Vliet

A winning bid: are the benefits of hosting a mega-sporting event hidden underground? pp. 1737-1775

Laura Beaudin, Aziz N. Berdiev and James W. Saunoris

Profit shifting, employee pay, and inequalities pp. 1776-1792

Baptiste Souillard

Optimal tax information with privacy concerns pp. 1793-1806

Joel Slemrod and Damián Vergara

Improving housing valuation for taxation: the Norwegian case pp. 1807-1827

Erlend E. Bø, Odd E. Nygård and Thor O. Thoresen

Volume 33, issue 4, 2026

The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan pp. 1159-1213

Makoto Hasegawa and Michi Kakebayashi

Correction to: The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan pp. 1214-1216

Makoto Hasegawa and Michi Kakebayashi

Tax audit, cross-regional investigations, and corporate tax evasion pp. 1217-1249

Yukun Sun and Lei Song

How much to pay for tax certainty? The role of advance tax rulings for risky investment under loss offset and tax uncertainty pp. 1250-1287

An Chen, Peter Hieber and Caren Sureth-Sloane

Correction to: How much to pay for tax certainty? The role of advance tax rulings for risky investment under loss offset and tax uncertainty pp. 1288-1292

An Chen, Peter Hieber and Caren Sureth-Sloane

Within-year uncertainty and perception of year-end work incentives pp. 1293-1316

Andreas R. Køstol, Andreas S. Myhre and Mark Whitmeyer

A competitive audit selection mechanism with incomplete information pp. 1317-1334

Miloš Fišar, Ondřej Krčál, Jiří Špalek, Rostislav Staněk and James Tremewan

The political economy of in-kind versus cash redistribution in Europe pp. 1335-1371

Michele Gubello and Shane M. Dunne

Correction: The political economy of in-kind versus cash redistribution in Europe pp. 1372-1373

Michele Gubello and Shane M. Dunne

Parenting and eldercare: positive and normative analyses pp. 1374-1403

Simon Fan, Yu Pang and Pierre Pestieau

Fiscal decentralization and COVID-19 response: an evaluation of OECD countries pp. 1404-1448

Jiangdong Hu

Political alignment, tax evasion, and the role of government credibility: evidence from South Korea pp. 1449-1467

Youngju Lee and Nobuhiko Nakazawa

Inequality externalities and optimal top taxation with endogenous entrepreneurship pp. 1468-1488

Niclas Berggren

Is predistribution superior to redistribution? pp. 1489-1500

Ravi Kanbur

Volume 33, issue 3, 2026

On the optimal capital tax rate in overlapping generations models with capital–skill complementarity pp. 763-797

Burkhard Heer

Elasticity of corporate taxable income: evidence from Canadian corporate tax kinks pp. 798-869

Josip Lesica

The cost of ESG rating disagreement: increased corporate tax avoidance in China pp. 870-901

Yiwen Ma, Seoklin Yim and Linghao Zhang

Multinational upstream firm and commodity tax principle under origin and destination principles pp. 902-942

Tsaur-Chin Wu, Chia-Jen Chang and Hsiu-Wei Chang

Black–White disposable income inequality: the rising importance of single women pp. 943-970

Elizabeth Krause

Targeting and potential adverse effects of income support for the self-employed during COVID-19 pp. 971-998

Kim van Berkel, Leonie Gercama, Egbert Jongen and Benedikt Vogt

Which tax audits should be increased? Evidence from Italy using a machine learning approach pp. 999-1040

Daniele Spinelli, Paolo Berta and Alessandro Santoro

Effect of the African growth and opportunity act on the structure of public revenue in Sub-Saharan Africa pp. 1041-1090

Sèna Kimm Gnangnon

Double-claimed dependents: Did e-filing lower U.S. tax noncompliance? pp. 1091-1107

William Gorman, Jamie McGuire and David Splinter

Do firms respond to presumptive tax credits? Evidence from Brazilian manufacturing pp. 1108-1129

Carlos Gomes-Neto and Enlinson Mattos

Ease of Doing Business and Entrepreneurship: Evidence from a Tax Administration Reform in China pp. 1130-1158

Hongyu Pan, Yanan Wang and Yue Zhang

Volume 33, issue 2, 2026

How taxes affect growth: evidence from cross-country panel data pp. 375-444

Laura Kawano, John S. Olson, Joel Slemrod and Meng Hsuan Hsieh

Do tax credits for cleaning services increase consumption? pp. 445-468

Jarkko Harju, Sami Jysmä, Aliisa Koivisto and Tuomas Kosonen

Decentralization, privatization, and firm tax compliance pp. 469-513

Denvil Duncan, Yongzheng Liu and Hailun Wei

Minimum income and household labour supply pp. 514-547

Francesca Carta and Fabrizio Colonna

Costly centralization: evidence from community college expansions pp. 548-589

Andrew Simon

Hat in hand: does fiscal dependence lead to political support? pp. 590-634

Marcelo Castro and Tiago Cisalpino

Emission transfers, pollution havens, and environmental regulations pp. 635-667

Yu-Bong Lai

Pensions in Spain: a reform that backfires pp. 668-704

Javier Díaz-Giménez and Julián Díaz-Saavedra

Disagreements in society over linear vs. over nonlinear labour-income tax schedules pp. 705-717

Asen Ivanov

Bunching, tax regime notches and taxpayer behavior pp. 718-733

Wladimir Zanoni, Paul Carrillo-Maldonado, Juan Pantano and Nicolás Chuquimarca

The ITI Database: New Data on International Tax Institutions pp. 734-762

Georg Wamser, Valeria Merlo, Martin Ruf, Frank Stähler, Kristina Strohmaier, M. Jonathan C. Eklund, Tobias Hahn, Jaqueline Hansen, Nora Hiller, Sabine Laudage Teles, Sean Mc Auliffe and Georg U. Thunecke

Volume 33, issue 1, 2026

Editorial note: ITAX appoints new associate editors pp. 1-2

David Agrawal, Katarzyna Bilicka, Thiess Buettner and Jing Xing

The enforcement dilemma of the global minimum tax pp. 3-27

Jean Hindriks and Nishimura Yukihiro

Bilateral tax competition in double tax treaties between developed and developing countries pp. 28-68

Kunka Petkova, Andrzej Stasio and Martin Zagler

Effective tax rates of MNEs and the global distribution of low-taxed profit pp. 69-112

Felix Hugger, Ana Cinta Gonzalez Cabral and Pierce O’Reilly

Doubling down on tax avoidance: the effect of Double Irish closure on the profit shifting of U.S. multinational companies pp. 113-155

Navodhya Samarakoon and Paul R. Organ

Tax reform when commuting has demerit properties pp. 156-201

Bart Defloor and Dirk Van de gaer

Eco-friendly location under fiscal competition pp. 202-233

Keisaku Higashida and Hirofumi Okoshi

Under control versus self-reconstruction after fiscal bankruptcy in municipalities pp. 234-279

Haruaki Hirota and Hideo Yunoue

Rethinking tax progressivity: a new look at its role in OECD economic growth pp. 280-306

Joao Jalles and Georgios Karras

Tax evasion—bribery paradox pp. 307-328

Mihai Mutascu

The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates pp. 329-373

Emilia Gschossmann, Jost H. Heckemeyer, Jessica M. Müller, Christoph Spengel, Julia Spix and Sophia Wickel